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Does inclusive financial development matter for firms' tax evasion? Evidence from developing countries
We find that firms in developing countries with more inclusive financial sector evade taxes to a lesser extent. This effect is stronger for the countries with stronger legal rights and a smaller share of the informal economy. The results suggest that the growing public policy emphasis on achieving inclusive financial development may also help reduce tax evasion in developing countries.
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Publication status
- Published
File Version
- Published version
Journal
Economics LettersISSN
0165-1765Publisher
ElsevierVolume
149Page range
15-19Pages
5.0Department affiliated with
- Business and Management Publications
Notes
Unmapped bibliographic data: DA - 2016/12/01/ [EPrints field already has value set] JO - Economics Letters [Field not mapped to EPrints]Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2017-10-04First Compliant Deposit (FCD) Date
2017-10-03Usage metrics
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